EXtensible Business Reporting Language (XBRL) is a freely available, open, and global standard for exchanging business information. EXtensible Business Reporting Language may allow the expression of semantic meaning commonly required in business reporting. The language may be based on eXtensible Markup Language and may use the eXtensible Markup Language syntax and related eXtensible Markup Language technologies such as XML Schema, XLink, XPath, and Namespaces. The uses of eXtensible Business Reporting Language include defining and exchanging financial information, such as in a financial statement.
Typically, XBRL does not explicitly support “a posteriori” mapping of the structured XBRL document to the corporate filing source document. When portions of a source document are labeled (structured) and the resulting XBRL document is generated from those labels, the explicit links to the specific portions of the source document are lost.